CLA-2-84:OT:RR:NC:1:102
Mr. Daniel Cannistra
Crowell & Moring LLP
1001 Pennsylvania Avenue, NW
Washington, DC 20004
RE: The tariff classification of a valve body from Japan.
Dear Mr. Cannistra:
In your letter dated March 17, 2014, on behalf of your client Aisin Holdings of America, Inc. you requested a tariff classification ruling.
The product to be imported, identified as part number 345400-32021, is a valve body. You state that this solenoid valve body, also referred to as a transmission valve body, consists of multiple hydraulic valves with electrical solenoids used to control the flow of hydraulic fluid within an automatic transmission.
You suggest classification of the subject merchandise in subheading 8483.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), as a part of a transmission. While the assemblies may be, prima facie, parts of a transmission, they are nonetheless goods which are specifically provided for in heading 8481. As per Section XVI, Note 2(a), parts which are goods included in any of the headings of chapter 84 and 85 of the HTSUS are in all cases to be classified in their respective headings. Therefore, classification in subheading 8483 is not applicable.
The applicable subheading for the valve bodies will be 8481.20.0050, HTSUS, which provides for provides for taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof, valves for oleohydraulic or pneumatic transmissions, hydraulic valves, other. The rate of duty will be 2 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Barbara Kiefer at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division